Article Income Tax Judiciary-Case Law Latest Tax News & Updates Tax Judiciary

Interest on Loan for Purchasing Agricutural Land not Allowable

Interest on Loan for Purchasing Agricutural Land not Allowable U/s 36 (III) of Income Tax Act (Kerala High Court) HIGH COURT OF KERALA    Mini Muthoottu Credit India (P) Ltd. V/s CIT Appeal Number: ITA No. 76 of 2019 Date of Judgement/Order: 25/03/2024 Background: Mini Muthoottu Credit India (P) Ltd., a company providing asset management services, […]

Criminal Law Judgement Judiciary-Case Law Latest Law News & Updates Law Article Law Judiciary

SUPREME COURT RULING: – SECTION 420 IPC – ACCUSED MUST DISHONESTLY INDUCE CHEATED PERSON TO DELIVER PROPERTY

ACCUSED MUST DISHONESTLY INDUCE CHEATED PERSON TO DELIVER PROPERTY REPORTABLE IN THE SUPREME COURT OF INDIACRIMINAL APPELLATE JURISDICTION Case Name:- Mariam Fasihuddin & Anr. Appellant(s) versus State by Adugodi Police Station & Anr.  Respondent(s) Criminal Appeal No: – 335/ 2024 (Arising out of Special Leave to Appeal (Crl.) No. 2877/2021)   On January 22, 2024, in Mariam Fasihuddin […]

Corporate Law Criminal Law Judiciary-Case Law Latest Law News & Updates Law Article Law News

Difference between Reportable Judgement and Non-Reportable Judgement

Reportable Judgement and Non Reportable Judgement In the legal system, the terms reportable judgments  and non reportable judgments usually relate to which specific judgments should be published and made available as examples for future cases. The distinction between these two categories of judgments lies in their impact on the development of legal principles and the […]

Constitution F & q Feature Post Judiciary-Case Law Latest Law News & Updates Law Article Law Judiciary Uncategorized

Is Article 300A in favor of Individual or State Right?

Is Article 300A violate the person, body of persons or a corporation or other legal entity Right? Article 300A “No person shall be deprived of property save by authority of law.” It is most arguable human rights. The Constitution (44th Amendment) Act, 1978 eliminated the right to property from the Fundamental Rights and omitted Article […]

GST GST Case Law Income Tax Case Law Judiciary-Case Law Latest Tax News & Updates

IS GST ON PICK-UP CHARGES PAID TO THE OWNER / DRIVER ?

THE AUTHORITY ON ADVANCE RULINGSIN KARNATAKA Case Name: Kou-Chan Technologies Private Limited Appeal Number: Advance Ruling No. KAR ADRG 22/2021Date of Judgement/Order: 07-04-2021 RULING Question 1: Do the various supplies (of the applicant, the vehicle owner, the driver and the associate partner together) qualify as Composite supply?Answer:- No, it’s not a composite supply. Question 2:- Do […]

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Case Name: GEW (India) Pvt. Ltd. – SUPPLY OF WORKS CONTRACT SERVICE IN KARNATAKA SEPARATE REGISTRATION IS NOT REQUIRED   

FOR SUPPLY OF WORKS CONTRACT SERVICE IN KARNATAKA SEPARATE REGISTRATION IS NOT REQUIRED  KARNATAKA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: In re GEW (India) Pvt. Ltd. (GST AAR Karnataka)Appeal Number: Advance Ruling No. KAR ADRG 63/2021Date of Judgment /Order: 08/11/2021 RULING i. This authority refrains from giving any ruling in respect of […]

GST GST Case Law Judiciary-Case Law Latest Tax News & Updates Tax Judiciary

Case Name: Puranik Builders Ltd (GST AAR Maharashtra):-Composite Supply With Main Construction Service Chargeable Under GST

OTHER SERVICES’ NOT PART OF COMPOSITE SUPPLY WITH MAIN CONSTRUCTION SERVICE, CHARGEABLE TO GST @ 18%    MAHARASHTRA AUTHORITY FOR ADVANCE RULINGGOODS AND SERVICES TAX Case Name: In re Puranik Builders Ltd. (GST AAR Maharashtra)Appeal Number: Advance Ruling No. GST-ARA- 68/2019-20/B-52Date of Judgement/Order: 27/08/2021 ORDER (Under Section 98 of the Central Goods and Services Tax […]

GST Case Law Judiciary-Case Law Latest Tax News & Updates

GST NOT LEVIABLE ON FREE OF COST SUPPLY DURING WARRANTY PERIOD – (GST AAR KARNATAKA)

GST NOT LEVIABLE ON FREE OF COST SUPPLY DURING WARRANTY PERIOD – (GST AAR KARNATAKA) KARNATAKA AUTHORITY FOR ADVANCE RULING GOODS AND SERVICES TAX Case Name: South Indian Federation of Fishermen Societies (GST AAR Karnataka) Appeal Number: Advance Ruling No. KAR ADRG 74/2021 Date of Judgement/Order: 06/12/2021 RULING The marine engine and its spare parts […]

GST Case Law Judiciary-Case Law Latest Tax News & Updates

आवासीय रियल एस्टेट परियोजना और किफायती आवासीय अपार्टमेंट पर जीएसटी की व्याख्या

GST on Residential real estate projects and affordable Residential Apartments Advance Ruling No. 15/WBAAR/2021-22    WEST BENGAL AUTHORITY FOR ADVANCE RULINGS  GOODS AND SERVICES TAX Case Name: –  कयाल इंफ्रा (जीएसटी एएआर पश्चिम बंगाल) Appeal Number: – Advance Ruling No. 15/WBAAR/2021-22 Date of Judgement/Order: – 09/12/2021 RULING / नियम तत्काल आवेदन में संदर्भित परियोजना वर्तमान […]